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An insurance agent has enquired whether commissions collected as a natural person during a transition period should be taxed as professional income or as income of the incorporated company. The DGT ruled that if it is proven that the activity was performed by the company, the income may be attributed to it.
Cuestión planteada Si las comisiones percibidas de la entidad aseguradora con la que trabaja son rendimientos de la actividad profesional del consultante o ingresos de la sociedad que ha constituido para llevar a cabo su actividad
Los ingresos por comisiones pueden imputarse a la sociedad siempre que se acredite por cualquier medio de prueba admitido en derecho la realidad de que las operaciones han sido realizadas por la entidad y no por la persona física. Para ello, se deben respetar los principios de devengo, correlación de ingresos y gastos, e inscripción contable. Asimismo, los gastos deben cumplir con los requisitos de justificación y llevanza de contabilidad.
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